Fondo Caprile: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Fondo Caprile
Largest movements
- Cash -€25,442
down €25,442 (-31.8%), from €79,995 to €54,553
mainly Net result for the year (-€18,125) and Receivables within one year (-€7,074)
- Receivables within one year +€7,074
up €7,074 (+377%), from €1,878 to €8,952
of which Trade receivables: +€5,953
- Tangible fixed assets -€1,013
down €1,013 (-21.9%), from €4,626 to €3,614
of which Furniture and vehicles: -€759
- Reserves -€18,125
down €18,125 (-33.5%), from €54,182 to €36,058
- Trade debts -€1,074
down €1,074 (-18.0%), from €5,953 to €4,879
- Gross operating margin -€87,719
down €87,719, from €71,377 to -€16,342
- Taxes -€15,141
down €15,141 (-100%), from €15,141 to €0
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,721 | €67,455 | -€19,266 | -22.2% |
| Fixed assets | 21/28 | €4,626 | €3,614 | -€1,013 | -21.9% |
| Tangible fixed assets | 22/27 | €4,626 | €3,614 | -€1,013 | -21.9% |
| Plant, machinery and equipment | 23 | €2,156 | €1,903 | -€253 | -11.7% |
| Furniture and vehicles | 24 | €2,470 | €1,711 | -€759 | -30.7% |
| Current assets | 29/58 | €82,095 | €63,841 | -€18,254 | -22.2% |
| Amounts receivable within one year | 40/41 | €1,878 | €8,952 | +€7,074 | +377% |
| Trade receivables | 40 | - | €5,953 | +€5,953 | |
| Other amounts receivable | 41 | €1,878 | €2,999 | +€1,121 | +59.7% |
| Cash at bank and in hand | 54/58 | €79,995 | €54,553 | -€25,442 | -31.8% |
| Deferred charges and accrued income | 490/1 | €222 | €337 | +€114 | +51.5% |
| Total equity and liabilities | 10/49 | €86,721 | €67,455 | -€19,266 | -22.2% |
| Equity | 10/15 | €64,182 | €46,058 | -€18,125 | -28.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €54,182 | €36,058 | -€18,125 | -33.5% |
| Distributable reserves | 133 | €54,182 | €36,058 | -€18,125 | -33.5% |
| Amounts payable | 17/49 | €22,538 | €21,397 | -€1,141 | -5.1% |
| Amounts payable within one year | 42/48 | €22,538 | €21,397 | -€1,141 | -5.1% |
| Trade debts | 44 | €5,953 | €4,879 | -€1,074 | -18.0% |
| Suppliers | 440/4 | €5,953 | €4,879 | -€1,074 | -18.0% |
| Taxes, remuneration and social security | 45 | €15,141 | €15,153 | +€11 | +0.1% |
| Taxes | 450/3 | €15,141 | €15,153 | +€11 | +0.1% |
| Other amounts payable | 47/48 | €1,444 | €1,365 | -€79 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €915 | €1,013 | +€98 | +10.7% |
| Other operating charges | 640/8 | €1,002 | €654 | -€348 | -34.7% |
| Gross operating margin | 9900 | €71,377 | -€16,342 | -€87,719 | |
| Operating profit (loss) | 9901 | €69,461 | -€18,008 | -€87,469 | |
| Financial charges | 65/66B | €137 | €117 | -€20 | -14.8% |
| Recurring financial charges | 65 | €137 | €117 | -€20 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €69,324 | -€18,125 | -€87,449 | |
| Income taxes | 67/77 | €15,141 | €0 | -€15,141 | -100% |
| Profit (loss) for the period | 9904 | €54,182 | -€18,125 | -€72,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,182 | -€18,125 | -€72,307 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.